The tariff classification of footwear from China

N265944 July 21, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.91.5050; 6404.19.2060; 6404.19.3760; 6404.19.3960 Ms. Carol Robertson Carmichael International Service 533 Glendale Boulevard Los Angeles, CA 90026 RE: The tariff classification of footwear from China Dear Ms. Robertson: In your letter dated June 18, 2015, you requested a tariff classification ruling on behalf of your client Shoedazzle.com, Inc. for the submitted samples identified as style # 493801-03A, a women’s high heel, style # JF-247, a women’s fashion boot, and style name “Makenna.” Style # JF-247 is a women’s, closed toe/closed heel, above-the-ankle, below-the-knee, lace up, fleece lined boot measuring approximately 11 inches in height with an outer sole of rubber or plastics. The external surface area of the upper is over 90 percent rubber or plastics. The front of the boot has laces with 12 eyelets on each side. There is a functional zipper on the lateral side with a rubber or plastics pull tab at the back. The boot is “protective” against water but does not have a foxing or foxing-like band. You provided a F.O.B. value of $11.00 per pair. You suggest classification of 6402.91.4050, Harmonized Tariff Schedule of the United States (HTSUS), which is the provision for protective footwear if the uppers are of non-molded construction from point 3 cm above the top of the outer soles. We disagree, since the boot has partially molded components above this point, it will be classified elsewhere. The applicable subheading for style # JF-247 will be 6402.91.5050, HTSUS, which provides for footwear, with outer soles and uppers of rubber or plastics; which is not “sports footwear;” which covers the ankle and does not have a protective metal toe-cap; not having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; which is designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather; for women: other. The rate of duty will be 37.5 percent ad valorem. Style name “Makenna” is a closed toe/closed heel, above-the-ankle, below-the-knee, lace-up boot with a “duck” boot bottom of rubber or plastics. The upper is predominantly textile with a faux fur collar trim. The boot is “protective” against water. You provided a F.O.B. value of $12 per pair. You suggest classification of 6404.19.9060, HTSUS, which is the provision for non-protective footwear. We disagree. Any item which will keep your foot dry if you linger in a pool of water which is more than 2 inches deep will be considered “protective” and will be classified as such. The applicable subheading for style name “Makenna” will be 6404.19.2060, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: which is not “sports” or “athletic” footwear; footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather: for women. The rate of duty will be 37.5 percent ad valorem. Style # 493801-03A is a women’s, closed toe/closed heel, below-the-ankle, slip-on, high-heel shoe. The upper is micro-suede textile (other than vegetable) material. The rubber/plastics outer sole of the sample provided is not flocked with textile material. You are requesting classifications for shoes with the rubber/plastics and rubber/plastics with textile flocking applied to the outer soles. The shoe is 10 percent or more, by weight, of rubber or plastics, does not have a foxing or foxing-like band, and is not “protective.” You provided an F.O.B. value of $12.50 per pair. The applicable subheading for style # 493801-03A with flocking will be 6404.19.3760, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: footwear with open toes or open heels; footwear not less than 10 percent by weight of rubber or plastics; footwear with uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional note U.S. note 5 to this chapter: other: for women. The rate of duty will be 12.5 percent ad valorem. You suggest classification for the outer sole not flocked of 6404.19.9060, HTSUS, which is the provision for footwear not of the slip-on type. We disagree. The shoe can be held to the foot without the use of laces, buckles or fasteners and will be classified as such. The applicable subheading for style # 493801-03A without the flocking will be 6404.19.3960, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: not sports footwear; footwear not designed to be a protection against cold or inclement weather; footwear of the slip-on type; footwear that is not less than 10 percent by weight of rubber or plastics; other: other: for women. The rate of duty will be 37.5 percent ad valorem. Please note the submitted samples do not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article." Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stacey Kalkines at: STACEY.KALKINES@CBP.DHS.GOV Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division